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Sales tax advisory opinions - 1998 (TSB-A)

An Advisory Opinion is issued at the request of a person or entity.  It is limited to the facts set forth therein and is binding on the Department only with respect to the person or entity to whom it is issued and only if the person or entity fully and accurately describes all relevant facts.  An Advisory Opinion is based on the law, regulations, and Department policies in effect as of the date the Opinion is issued or for the specific time period at issue in the Opinion.
 
Sales tax advisory opinions - 1998 (TSB-A)
NumberPetitioner
TSB-A-98(92)S Jeffrey J. Coren CPA
TSB-A-98(91)S Maria T. Jones, Esq.
TSB-A-98(90)S Ernst & Young LLP
TSB-A-98(89)S Apollo Travel Services Partnership
TSB-A-98(88)S Keyser Bros. Cadillac, Inc.
TSB-A-98(87)S T & K Communication Systems, Inc.
TSB-A-98(86)S Andrew B. Sabol
TSB-A-98(85)S Thomas E. Lawrence
TSB-A-98(84)S Island Recycling Corp.
TSB-A-98(83)S Helicorp, Inc.
TSB-A-98(82)S Commonwealth Electrical Inspection Service, Inc.
TSB-A-98(81)S Two Dogs & A Goat, Inc.
TSB-A-98(80)S George Salvi
TSB-A-98(79)S Jones, Day, Reavis & Pogue
TSB-A-98(78)S Modern Management Group, Inc., d/b/a Modern Environmental Service
TSB-A-98(77)S Swedish Hill Vineyard, Inc.
TSB-A-98(76)S Francis X. Gassert
TSB-A-98(75)S Simplicity Pattern Co., Inc.
TSB-A-98(74)S AAA Western and Central New York, Inc.
TSB-A-98(73)S STS Systems, Ltd.
TSB-A-98(72)S MCI Telecommunications Corporation
TSB-A-98(71)S Virtual Systems Group, LLC
TSB-A-98(70)S Alfred A. Farella
TSB-A-98(69)S, (3)R Beth Israel Medical Center
TSB-A-98(18)C, (68)S Distribution Unlimited, Inc.
TSB-A-98(67)S Town of Tonawanda
TSB-A-98(66)S DJ & J Software Corporation, d/b/a Egghead Computer
TSB-A-98(65)S A-Tech Moisture Survey Corp.
TSB-A-98(64)S Kost Tire Distributors, Inc.
TSB-A-98(63)S Price Waterhouse LLP
TSB-A-98(62)S Price Waterhouse LLP
TSB-A-98(61)S Anthony J. Dapolito, CPA
TSB-A-98(60)S James H. Rambo, Inc.
TSB-A-98(59)S OMR Systems Corporation
TSB-A-98(58)S Robert D. Plattner, Esq.
TSB-A-98(57)S Cincinnati Bell Information Systems
TSB-A-98(56)S Rifton Enterprises, Inc.
TSB-A-98(55)S The Bureau of National Affairs, Inc.
TSB-A-98(54)S Randy T. Rodecker, Inc.
TSB-A-98(53)S Cobe Laboratories, Inc.
TSB-A-98(52)S Tumbles Fresh Meadows Entertainment, Inc.
TSB-A-98(51)S Comprehensive Dialysis Center of WNY, Inc.
TSB-A-98(50)S Whirlwind Music Distributors, Inc.
TSB-A-98(49)S Mystic Stamp Company, Inc.
TSB-A-98(48)S Architectural/Engineering Investigations, P.C.
TSB-A-98(47)S Constant Velocity Systems, Inc.
TSB-A-98(46)S Klondike Cruises, Inc.
TSB-A-98(45)S The Associated Press
TSB-A-98(44)S Koepke-Vragel
TSB-A-98(43)S New York Society of Renderers
TSB-A-98(42)S Town Sports International and Subsidiaries
TSB-A-98(41)S InSight Health Services, Corp.
TSB-A-98(40)S Paul Smith's College of Arts and Science
TSB-A-98(39)S Price Chopper Operating Co., Inc.
TSB-A-98(38)S Price Chopper Operating Co., Inc.
TSB-A-98(37)S Tractel Ltd. Swingstage Division
TSB-A-98(36)S O'Keefe & Company
TSB-A-98(35)S Michael Grossman
TSB-A-98(34)S Brand Name Sales, Inc.
TSB-A-98(33)S CAV Corp dba Soundtrack NY
TSB-A-98(32)S Coopers & Lybrand L.L.P.
TSB-A-98(31)S Valerie Reilly
TSB-A-98(30)S James J. Kelly
TSB-A-98(29)S Service Station Vending Equipment, Inc.
TSB-A-98(28)S Automobile Club of New York, Inc.
TSB-A-98(27)S Xecu-Track Accounting Services, Inc.
TSB-A-98(26)S Deloitte & Touche LLP
TSB-A-98(25)S Puglisi, Midler & Co. LLP
TSB-A-98(24)S Medical Technology, Inc.
TSB-A-98(23)S Hawaiian Pools, Inc.
TSB-A-98(22)S Maintenance Service Resources, Inc.
TSB-A-98(21)S UM Enterprises Ltd.
TSB-A-98(20)S SAP America, Inc.
TSB-A-98(19)S Jet Sanitation Service Corp.
TSB-A-98(18)S Century Marketing
TSB-A-98(17)S, (4)C Electronic Transmission Corporation
TSB-A-98(16)S NDL Organization
TSB-A-98(15)S Waste Technology Services, Inc.
TSB-A-98(14)S Brookhaven Science Associates, LLC
TSB-A-98(13)S Gerard Altieri
TSB-A-98(12)S Deloitte & Touche LLP
TSB-A-98(11)S Jet Sanitation Service Corp.
TSB-A-98(10)S Package Auto School & Leasing Inc.
TSB-A-98(9)S Douglas A. Skolnick
TSB-A-98(8)S Michael A. Badeau, CPA, Coopers & Lybrand L.L.P.
TSB-A-98(7)S Spectacor Management Group
TSB-A-98(2)C, (6)S Distribution Unlimited, Inc.
TSB-A-98(5)S State University of New York at Binghamton
TSB-A-98(4)S Robert A. King
TSB-A-98(3)S Underwater Consultants International, Inc.
TSB-A-98(2)S Deloitte & Touche, LLP
TSB-A-98(1)S Cirque du Soleil America, Inc.

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